{"id":13872,"date":"2023-06-01T10:11:06","date_gmt":"2023-06-01T08:11:06","guid":{"rendered":"https:\/\/observatorio.umh.es\/?page_id=13872"},"modified":"2026-07-01T11:18:12","modified_gmt":"2026-07-01T09:18:12","slug":"cotizacion-de-practica-al-regimen-general-de-la-seguridad-social","status":"publish","type":"page","link":"https:\/\/observatorio.umh.es\/en\/cotizacion-de-practica-al-regimen-general-de-la-seguridad-social\/","title":{"rendered":"Social Security contributions for internships"},"content":{"rendered":"

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UMH policy regarding the management of Social Security in internships:<\/span><\/span><\/h2>\n

As of January 1, 2024 , Additional Provision 52 of the General Social Security Law<\/span><\/span><\/a> applies\u00a0 <\/span>\u00a0to the University. Furthermore, in accordance with the provisions of\u00a0 <\/span><\/span>Royal Decree 592\/2014 of July 11, which regulates external academic internships for university students,<\/span><\/span><\/a> \u00a0the signing of educational cooperation agreements is mandatory to facilitate these internships, which are integrated into the training programs. The Budgetary Implementation Regulations establish the criteria for assuming costs and managing Social Security contributions for these internships through\u00a0\u00a0 <\/span><\/span>ANNEX N-XXIX: CRITERIA FOR MANAGING SOCIAL SECURITY PAYMENTS FOR STUDENTS IN UNPAID INTERNSHIPS<\/span><\/span><\/a> \u00a0(VOLUME II).<\/span><\/span><\/em><\/p>\n

Generally, the UMH assumes the payment and management of Social Security contributions for unpaid curricular internships, while collaborating entities assume the cost and management of paid internships. This Social Security arrangement is detailed for each training program and internship managed at the UMH under the heading of Annex.<\/span><\/span><\/em><\/p>\n

Students must provide their social security number before being assigned an internship through the application\u00a0 <\/span><\/span>universite.umh.es\/observatorio<\/span><\/span><\/a> . The application establishes a system for communicating the social security number, or, if applicable, the method for obtaining it. In accordance with the internship assignment system, each internship is communicated to the Occupational Observatory Service through the same platform, which records the start and end dates of each student’s internship, as well as the schedule of internship days. Based on this information, the Occupational Observatory Service manages the registration, deregistration, and payment procedures.<\/span><\/span><\/em><\/p>\n

Any changes to dates will be communicated to the Occupational Observatory Service to adjust the contribution periods.<\/span><\/span><\/em><\/p><\/blockquote>\n

 <\/p>\n

Additional information<\/span><\/span><\/h2>\n

From January 1, 2024<\/span><\/span><\/span> , <\/span><\/span>students<\/span><\/span><\/span> of the Miguel Hern\u00e1ndez University of Elche <\/span><\/span>who carry out external<\/span><\/span><\/span> CURRICULAR AND EXTRACURRICULAR academic internships, paid or unpaid, <\/span><\/span>are subject to registration in the General Social Security Scheme<\/span><\/span><\/span> , and the student is considered<\/span><\/span><\/strong> as<\/span><\/span> assimilated<\/span><\/span><\/strong> to an employee (in force since January 1, 2024, by Royal Decree Law 2\/2023, modified by Royal Decree Law 5\/2023, in its single article, section 34).<\/span><\/span><\/p>\n

( <\/span><\/span>Note: <\/span><\/span><\/strong> the assimilated concept implies that, without being an employee of the company, the student’s relationship with it is subject to some obligations typical of an employer and employee<\/span><\/span><\/em> ).<\/span><\/span><\/p>\n

Therefore, when carrying out documented external or internal internships through the Occupational Observatory, <\/span><\/span>you must meet a series of requirements<\/span><\/span><\/span><\/strong> :<\/span><\/span><\/p>\n